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July 18, 2019 Case Laws Income Tax HC

West Bengal Incentive Scheme 2000 Subsidy for Bankura Plant is Capital Receipt, Not Taxable. Mode Irrelevant.
July 18, 2019 Case Laws Income Tax HC

High Court Appeals Allowed u/s 260A Even If Section 254(2) Rectification Is Pending Before ITAT.
July 18, 2019 Case Laws Income Tax HC

Tribunal Can't Increase Assessments on Uncontested Issues; AO's Original Benefits to Assessee Stand Unchanged.
July 18, 2019 Case Laws Income Tax AT

Income from Another's Diary Entries Not Attributable to Assessee if Already Declared by Other Party.
July 18, 2019 Case Laws Income Tax AT

Income Tax Appeal Dismissal Reversed: CIT(A) Must Consider Merits, Not Just Non-Prosecution. Case Remanded for Reconsideration.
July 18, 2019 Case Laws Income Tax AT

Cash pick-up service payments to banks exempt from TDS u/s 194H, akin to credit card charges. No Section 40(a)(ia) addition.
July 18, 2019 Case Laws Income Tax AT

Tax Authorities Overturn Disallowance of Short-Term Capital Gains on Mutual Funds Due to Lack of Evidence of Tax Evasion.
July 18, 2019 Case Laws Income Tax AT

Assessment Order Void Without CIT Approval for CASS Expansion u/s 143(2) Limited Scrutiny.
July 18, 2019 Case Laws Income Tax AT

Income from 'Instructor Fee' at GIA India Lab not taxable in India under India-USA DTAA, no PE established.
July 18, 2019 Case Laws Income Tax AT

Bogus LTCG Additions Dismissed: No Evidence Found Against Assessee u/ss 68 and 10(38) in Penny Stocks Case.
July 18, 2019 Case Laws Income Tax AT

Court Allows Additional Depreciation for Machinery at Sweet Shops, Not Excluded u/s 32(1)(iia.
July 18, 2019 Case Laws Income Tax AT

Compensation for Lost Property Development Rights Deemed Capital Receipt After Withdrawing Criminal Complaint Under MOU.
July 18, 2019 Case Laws Income Tax AT

CIT(A) wrongly rectified order u/s 154; applicability date of Section 56(2)(viib) deemed debatable, not a clear mistake.
July 18, 2019 Case Laws Income Tax AT

Penalty Confirmed for Failure to Reconcile Books with TDS Statement u/s 271(1)(c) in Tax Assessment Case.
July 18, 2019 Case Laws Income Tax AT

Tribunal Halts Rectification Request u/s 254(2) Due to High Court's Admission of Appeal and Legal Question.
July 17, 2019 Notifications FEMA

FEMA 2019 Amendments: Streamlined Rules for Non-Resident Deposits, Revised Interest Rates & Repatriation Norms in India.
July 17, 2019 Case Laws GST AAR

Rajasthan Co-op Society Exempt from TDS Obligations, Not Registered Under Societies Registration Act 1860.
July 17, 2019 Case Laws GST AAR

Transmission Line Shifts by NHAI in Highway Projects Exempt from GST; Classified as Immovable Property.
July 17, 2019 Case Laws GST AAR

99-Year Lease Not a Property Sale; GST Applies Due to Lack of Absolute Transfer Rights and Conditional Terms.
July 17, 2019 Case Laws GST AAR

EPC contract for Fluids Servicing System not a composite supply under CGST Act; treated as supply of service.
July 17, 2019 Case Laws GST AAR

Automatic and Manual Filter Coffee Makers Classified as Non-Domestic Machines, Subject to 18% GST Rate Under Code 8419.
July 17, 2019 Case Laws GST AAR

Interest Subvention Income for Effective Rate Reduction is GST Chargeable, Classified as 'Supply' Under CGST Act Section 7.
July 17, 2019 Case Laws Income Tax HC

Section 195 TDS: Overseas Agent Commission Payments Not Classified as Technical Services, No Extra Tax Liabilities.
July 17, 2019 Case Laws Income Tax AT

Taxpayer's Income from Amenities Agreement Rightly Classified Under House Property Category.
July 17, 2019 Case Laws Income Tax AT

Design Expenses Essential for Project Start, Not Deferred Revenue; No Extra Tax Adjustments Needed.
July 17, 2019 Case Laws Income Tax AT

TMB Spare Parts Costs Classified as Revenue Expenditure Due to Consumable Nature in Income Tax Context.
July 17, 2019 Case Laws Customs AT

Royalty and Franchise Fees Included in Valuation of Imported Goods Under Customs Act, 1962.
July 17, 2019 Case Laws Customs AT

Determination of Transaction Value in Related Party Import: Rule 3(3)(a) Applies, Rule 3(3)(b) Inapplicable.
July 17, 2019 Case Laws GST AAR

Advance Ruling on Monthly Returns and E-Way Bills Dismissed Due to Procedural Scope Limitations u/s 97(2) CGST Act.
July 17, 2019 Case Laws GST AAR

Dairy machinery supply and repair deemed composite supply under GST, taxed at 18% for single quote.
July 17, 2019 Case Laws GST AAR

Indian Navy Pumps for Vessels and Warships Classified with 5% GST Rate as Parts of Marine Equipment.
July 17, 2019 Case Laws Income Tax HC

Section 148 Notice Invalid: Approval Granted After Issuance Date, Renders Notice Void from Start.
July 17, 2019 Case Laws Income Tax HC

Penalty u/s 158BFA(2) Dropped Due to Valuation Differences in Gold and Diamonds, No Willful Default Found.
July 17, 2019 Case Laws Income Tax AT

Assessee Can Claim Deduction for Four Residential Properties u/s 54, Including Multiple Flats in One Society.
July 17, 2019 Case Laws Income Tax AT

Tribunal's Decision on Section 154 and Section 80P Needs Reconsideration After Larger Bench Overturns Initial High Court Order.
July 17, 2019 Case Laws Income Tax AT

Section 43CA Addition Inapplicable: No Transfer of Land or Building, Only Rights in Construction Transferred. No Addition Warranted.
July 17, 2019 Case Laws Income Tax AT

Pre-operative expenses for enhancing production capacity classified as revenue expenditure, not capital, hence tax-deductible.
July 17, 2019 Case Laws Income Tax AT

No Notice Needed u/s 143(2) for Last-Minute Tax Return; Assessment Valid u/s 144.
July 17, 2019 Case Laws Income Tax AT

Show Cause Notice Invalid: Section 263 Revision Issued by Unauthorized Officer, Proceedings Dismissed Due to Procedural Defect.
July 17, 2019 Case Laws Income Tax AT

Assessee Discharges Burden on Share Capital with Proof of Identity, Genuineness, and Creditworthiness; Addition Unsustainable Without AO Evidence.
July 17, 2019 Case Laws Income Tax AT

Unexplained Investments: Diary Notes Insufficient for Income Addition u/s 69B Without Corroborative Evidence.
July 17, 2019 Case Laws Income Tax AT

Set-top boxes classified as electrical equipment, eligible for 15% depreciation, not 80%, u/r 8(ix)(E)(k).
July 17, 2019 Case Laws Income Tax AT

Loan Waiver: Taxable if Used for Business; Not Taxable if Used for Capital Assets Acquisition.
July 17, 2019 Case Laws Insolvency and Bankruptcy Tri

Corporate Debtor's Insolvency Petition Admitted; Financial Creditors Had Time for Objections, Two Report None.
July 17, 2019 Case Laws Central Excise HC

CENVAT Credit Allowed for Minimal Use of Neutral Filter Cake as Input in Dutiable and Exempted Products.
July 17, 2019 Case Laws Central Excise HC

Rule 8(3A) of Central Excise Rules, 2002, is substantive and applies prospectively, not retrospectively. No procedural nature.
July 17, 2019 Case Laws Central Excise AT

Goods Valuation Based on Ex-Factory Value Excludes Freight and Insurance Costs, Ownership Transfers at Manufacturer's Location.
July 17, 2019 Case Laws Central Excise AT

CENVAT Credit on Capital Goods Allowed u/r 6(4) During SSI Exemption, Utilization Suspended Per SSI Notification.
July 17, 2019 Case Laws Service Tax AT

Appellant's Credit on Common Input Services Not Counted for Exempted Services Under Proportionate Method.
July 17, 2019 Case Laws Service Tax AT

Employee Deputation Not Classified as Manpower Supply, Affects Service Tax Applicability.

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